Roger D. Silk, James W. Lintott
Managing Foundations and Charitable Trusts
Essential Knowledge, Tools, and Techniques for Donors and Advisors
Roger D. Silk, James W. Lintott
Managing Foundations and Charitable Trusts
Essential Knowledge, Tools, and Techniques for Donors and Advisors
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The insider's guide to charitable organizations for donors and their advisors
Do you know when to use a private foundation, a donor-advised fund, or a charitable remainder trust or other charitable vehicle? Do you know the different tax benefits, limitations, and control rules for each alternative? Do you have an appropriate investment policy for your endowed charities? Do you have a rubric for avoiding fraud? Do you know what to look for to make sure that your charitable donations don't do the opposite of what you intend?
In Managing Foundations and Charitable Trusts, Roger D. Silk and…mehr
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The insider's guide to charitable organizations for donors and their advisors
Do you know when to use a private foundation, a donor-advised fund, or a charitable remainder trust or other charitable vehicle? Do you know the different tax benefits, limitations, and control rules for each alternative? Do you have an appropriate investment policy for your endowed charities? Do you have a rubric for avoiding fraud? Do you know what to look for to make sure that your charitable donations don't do the opposite of what you intend?
In Managing Foundations and Charitable Trusts, Roger D. Silk and James W. Lintott provide a comprehensive guide for charitable donors and their advisers. Additional topics include:
Foundation Governance
When to seek additional professional help
When and how to turn a CRT interest into cash
Key tax issues
Creating a legacy
Why tax planning is so difficult, and how to approach it
Straightforward and authoritative, Managing Foundations and Charitable Trusts is a handy, easy-to-read guide that all donors and their advisors will want to keep on hand.
Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Do you know when to use a private foundation, a donor-advised fund, or a charitable remainder trust or other charitable vehicle? Do you know the different tax benefits, limitations, and control rules for each alternative? Do you have an appropriate investment policy for your endowed charities? Do you have a rubric for avoiding fraud? Do you know what to look for to make sure that your charitable donations don't do the opposite of what you intend?
In Managing Foundations and Charitable Trusts, Roger D. Silk and James W. Lintott provide a comprehensive guide for charitable donors and their advisers. Additional topics include:
Foundation Governance
When to seek additional professional help
When and how to turn a CRT interest into cash
Key tax issues
Creating a legacy
Why tax planning is so difficult, and how to approach it
Straightforward and authoritative, Managing Foundations and Charitable Trusts is a handy, easy-to-read guide that all donors and their advisors will want to keep on hand.
Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Produktdetails
- Produktdetails
- Bloomberg Professional .
- Verlag: Wiley & Sons
- 2. Aufl.
- Seitenzahl: 288
- Erscheinungstermin: 9. August 2011
- Englisch
- Abmessung: 238mm x 164mm x 27mm
- Gewicht: 491g
- ISBN-13: 9781118038260
- ISBN-10: 1118038266
- Artikelnr.: 33270324
- Bloomberg Professional .
- Verlag: Wiley & Sons
- 2. Aufl.
- Seitenzahl: 288
- Erscheinungstermin: 9. August 2011
- Englisch
- Abmessung: 238mm x 164mm x 27mm
- Gewicht: 491g
- ISBN-13: 9781118038260
- ISBN-10: 1118038266
- Artikelnr.: 33270324
ROGER D. SILK, CEO of Sterling Foundation Management, is widely recognized as a leading expert in the field of private foundations and charitable trusts. As a founder and board member of several nonprofit organizations, former bond trader at the World Bank, and Stanford-trained PhD economist, Dr. Silk possesses a unique blend of experience, practical knowledge, and theoretical insight that has enabled him to help build Sterling Foundation Management into the market leader that it is today. JAMES W. LINTOTT is Chairman of Sterling Foundation Management and a board member of Dean and Deluca and several private investment companies. He has over two decades of experience working with wealthy individuals and families. In addition, Mr. Lintott serves on the boards of a number of nationally recognized charities, including the Freer/Sackler Galleries of the Smithsonian Institution, the U.S.-Japan Foundation, and Best Buddies International.
Preface. Acknowledgments. Chapter One: The Basics of Charitable Giving.
Direct Gifts. Supporting Organizations. Donor-Advised Funds. Private
Foundations. Conclusion. Chapter Two: Tax Incentives and Limitations. Four
Powerful Tax Incentives. Details on Tax Deduction Limits. Finding the Best
Giving Strategy. The $1.6 Trillion Loss. Estate Taxes. Conclusion. Chapter
Three: Charitable Planning and Taxes. Giving Approach. Tax Planning
Complexity. Guidelines for Analytical Expenditure; Or, is Analysis Worth
it? What to Do When Tax Rates are Uncertain. Timing of Gain Realization.
Charitable Remainder Trusts and Deferral. Conclusion. Chapter Four:
Planning with Charitable Lead Trusts and Charitable Remainder Trusts.
Charitable Lead Trusts. Charitable Remainder Trusts. Flexibility and
Irrevocability. Chapter Five: Foundations and Children. Affluenza. Bringing
Families Closer. Transmitting Values. Providing Valuable Skills.
Conclusion. Chapter Six: Benefits of Giving While You're Still Alive.
Personal Satisfaction. Create a Legacy. The Problem with Waiting. From the
Grave: Control--But Not Too Much. What About Too Little Direction? Who Gets
Control? Conclusion. Chapter Seven: Effective Foundations: The Business of
Philanthropy. The Mission Revisited. Getting Started. Know Your Charities.
Governing for Effectiveness. Approaches to Grant Making. You Get What You
Negotiate. Stand on the Shoulders of Others. Outside Experts Can Make the
Difference. Types of Support: Periodic versus Endowment, General versus
Program. Is Measurement Worthwhile? Establishing Measures. Provide
Feedback. Give Wisdom in Addition to Wealth. Give Strategically. Exercise
of Leverage. Make Foreign Donations Deductible. Use Public Relations
Effectively. Create Financial Leverage through Tax-Exempt Financing. Let
Your Foundation Do the "Dirty" Work. Conclusion. Chapter Eight: The Road to
Hell Or, Beware of Unintended Consequences. Food Aid. Private Charity and
Unintended Consequences. Fungible Money and Inadvertent Funding of
Terrorism. How to Give Restricted Grants. Poverty - Again. Chapter Nine:
Developing an Appropriate Foundation Investment Policy. What to Include in
an Investment Policy. Conclusion. Chapter Ten: Developing and Implementing
a Foundation Asset Allocation Policy. Differences between Corporation and
Foundation Investment Plans. The Seven Deadly Sins of Foundation Asset
Allocation. Developing a Good Asset Allocation Policy. Should an Asset
Allocation Policy Change over Time? Capturing the Rebalancing Bonus. Active
Management versus Indexing. Who Is Responsible for the Asset Allocation
Policy? Conclusion. Chapter Eleven: Main Themes in Legal Compliance. Some
Compliance Errors May Seem Funny, But They're Not. A Fail-Safe System.
Required Activities. Prohibited Activities. Conclusion. Chapter Twelve:
Fraud, Inflation, and Market Risk. Stanford Case. Enron. Baptist Foundation
of Arizona Case. The Bre-X Fraud. Allied Capital. Fraudulent, or Not? You
Decide. What is XYZ? How Will Social Security End? Promised Benefits. Real
Terms. Inflation - A Brief History. Inflation Indexing. Foundations and
Endowments are Highly Exposed to Inflation. Avoiding Fraud. Chapter
Thirteen: Other Planned Giving Vehicles. Charitable Gift Annuity. Gift
Annuities versus Regular Annuities. Partial Exclusion of Annuity Payments
from Income Tax. Bargain Sale. Charitable Gift Annuity versus CRT.
Remainder Gifts with Retained Life Estate. Pooled Income Funds. Chapter
Fourteen: Donor Advised Funds. History. Guidelines - Highlights. Fees and
Costs. Chapter Fifteen: Building Assets with Charitable Planning.
Professionally Managed, Turnkey Private Foundations. Foundation Manager's
Role. Conclusion. Chapter Sixteen: How to Select a Foundation Manager.
Choosing a Full-Service Manager. Conclusion. Chapter Seventeen: What Can
You Donate to Charity? Publicly Traded Securities. Nonpublicly Traded
Business Interests. Tangible Personal Property. Intangible Personal
Property. Qualified Retirement Plans. Real Estate. Conclusion. Chapter
Eighteen: When the Shoe No Longer Fits What to do if you get tired of your
private foundation, donor advised fund, charitable remainder trust, or
charitable gift annuity. Private Foundations. Charitable Remainder Trusts.
Getting Rid of Other Charitable Vehicles. Conclusion. Selected Resources.
About the Authors. Index.
Direct Gifts. Supporting Organizations. Donor-Advised Funds. Private
Foundations. Conclusion. Chapter Two: Tax Incentives and Limitations. Four
Powerful Tax Incentives. Details on Tax Deduction Limits. Finding the Best
Giving Strategy. The $1.6 Trillion Loss. Estate Taxes. Conclusion. Chapter
Three: Charitable Planning and Taxes. Giving Approach. Tax Planning
Complexity. Guidelines for Analytical Expenditure; Or, is Analysis Worth
it? What to Do When Tax Rates are Uncertain. Timing of Gain Realization.
Charitable Remainder Trusts and Deferral. Conclusion. Chapter Four:
Planning with Charitable Lead Trusts and Charitable Remainder Trusts.
Charitable Lead Trusts. Charitable Remainder Trusts. Flexibility and
Irrevocability. Chapter Five: Foundations and Children. Affluenza. Bringing
Families Closer. Transmitting Values. Providing Valuable Skills.
Conclusion. Chapter Six: Benefits of Giving While You're Still Alive.
Personal Satisfaction. Create a Legacy. The Problem with Waiting. From the
Grave: Control--But Not Too Much. What About Too Little Direction? Who Gets
Control? Conclusion. Chapter Seven: Effective Foundations: The Business of
Philanthropy. The Mission Revisited. Getting Started. Know Your Charities.
Governing for Effectiveness. Approaches to Grant Making. You Get What You
Negotiate. Stand on the Shoulders of Others. Outside Experts Can Make the
Difference. Types of Support: Periodic versus Endowment, General versus
Program. Is Measurement Worthwhile? Establishing Measures. Provide
Feedback. Give Wisdom in Addition to Wealth. Give Strategically. Exercise
of Leverage. Make Foreign Donations Deductible. Use Public Relations
Effectively. Create Financial Leverage through Tax-Exempt Financing. Let
Your Foundation Do the "Dirty" Work. Conclusion. Chapter Eight: The Road to
Hell Or, Beware of Unintended Consequences. Food Aid. Private Charity and
Unintended Consequences. Fungible Money and Inadvertent Funding of
Terrorism. How to Give Restricted Grants. Poverty - Again. Chapter Nine:
Developing an Appropriate Foundation Investment Policy. What to Include in
an Investment Policy. Conclusion. Chapter Ten: Developing and Implementing
a Foundation Asset Allocation Policy. Differences between Corporation and
Foundation Investment Plans. The Seven Deadly Sins of Foundation Asset
Allocation. Developing a Good Asset Allocation Policy. Should an Asset
Allocation Policy Change over Time? Capturing the Rebalancing Bonus. Active
Management versus Indexing. Who Is Responsible for the Asset Allocation
Policy? Conclusion. Chapter Eleven: Main Themes in Legal Compliance. Some
Compliance Errors May Seem Funny, But They're Not. A Fail-Safe System.
Required Activities. Prohibited Activities. Conclusion. Chapter Twelve:
Fraud, Inflation, and Market Risk. Stanford Case. Enron. Baptist Foundation
of Arizona Case. The Bre-X Fraud. Allied Capital. Fraudulent, or Not? You
Decide. What is XYZ? How Will Social Security End? Promised Benefits. Real
Terms. Inflation - A Brief History. Inflation Indexing. Foundations and
Endowments are Highly Exposed to Inflation. Avoiding Fraud. Chapter
Thirteen: Other Planned Giving Vehicles. Charitable Gift Annuity. Gift
Annuities versus Regular Annuities. Partial Exclusion of Annuity Payments
from Income Tax. Bargain Sale. Charitable Gift Annuity versus CRT.
Remainder Gifts with Retained Life Estate. Pooled Income Funds. Chapter
Fourteen: Donor Advised Funds. History. Guidelines - Highlights. Fees and
Costs. Chapter Fifteen: Building Assets with Charitable Planning.
Professionally Managed, Turnkey Private Foundations. Foundation Manager's
Role. Conclusion. Chapter Sixteen: How to Select a Foundation Manager.
Choosing a Full-Service Manager. Conclusion. Chapter Seventeen: What Can
You Donate to Charity? Publicly Traded Securities. Nonpublicly Traded
Business Interests. Tangible Personal Property. Intangible Personal
Property. Qualified Retirement Plans. Real Estate. Conclusion. Chapter
Eighteen: When the Shoe No Longer Fits What to do if you get tired of your
private foundation, donor advised fund, charitable remainder trust, or
charitable gift annuity. Private Foundations. Charitable Remainder Trusts.
Getting Rid of Other Charitable Vehicles. Conclusion. Selected Resources.
About the Authors. Index.
Preface. Acknowledgments. Chapter One: The Basics of Charitable Giving.
Direct Gifts. Supporting Organizations. Donor-Advised Funds. Private
Foundations. Conclusion. Chapter Two: Tax Incentives and Limitations. Four
Powerful Tax Incentives. Details on Tax Deduction Limits. Finding the Best
Giving Strategy. The $1.6 Trillion Loss. Estate Taxes. Conclusion. Chapter
Three: Charitable Planning and Taxes. Giving Approach. Tax Planning
Complexity. Guidelines for Analytical Expenditure; Or, is Analysis Worth
it? What to Do When Tax Rates are Uncertain. Timing of Gain Realization.
Charitable Remainder Trusts and Deferral. Conclusion. Chapter Four:
Planning with Charitable Lead Trusts and Charitable Remainder Trusts.
Charitable Lead Trusts. Charitable Remainder Trusts. Flexibility and
Irrevocability. Chapter Five: Foundations and Children. Affluenza. Bringing
Families Closer. Transmitting Values. Providing Valuable Skills.
Conclusion. Chapter Six: Benefits of Giving While You're Still Alive.
Personal Satisfaction. Create a Legacy. The Problem with Waiting. From the
Grave: Control--But Not Too Much. What About Too Little Direction? Who Gets
Control? Conclusion. Chapter Seven: Effective Foundations: The Business of
Philanthropy. The Mission Revisited. Getting Started. Know Your Charities.
Governing for Effectiveness. Approaches to Grant Making. You Get What You
Negotiate. Stand on the Shoulders of Others. Outside Experts Can Make the
Difference. Types of Support: Periodic versus Endowment, General versus
Program. Is Measurement Worthwhile? Establishing Measures. Provide
Feedback. Give Wisdom in Addition to Wealth. Give Strategically. Exercise
of Leverage. Make Foreign Donations Deductible. Use Public Relations
Effectively. Create Financial Leverage through Tax-Exempt Financing. Let
Your Foundation Do the "Dirty" Work. Conclusion. Chapter Eight: The Road to
Hell Or, Beware of Unintended Consequences. Food Aid. Private Charity and
Unintended Consequences. Fungible Money and Inadvertent Funding of
Terrorism. How to Give Restricted Grants. Poverty - Again. Chapter Nine:
Developing an Appropriate Foundation Investment Policy. What to Include in
an Investment Policy. Conclusion. Chapter Ten: Developing and Implementing
a Foundation Asset Allocation Policy. Differences between Corporation and
Foundation Investment Plans. The Seven Deadly Sins of Foundation Asset
Allocation. Developing a Good Asset Allocation Policy. Should an Asset
Allocation Policy Change over Time? Capturing the Rebalancing Bonus. Active
Management versus Indexing. Who Is Responsible for the Asset Allocation
Policy? Conclusion. Chapter Eleven: Main Themes in Legal Compliance. Some
Compliance Errors May Seem Funny, But They're Not. A Fail-Safe System.
Required Activities. Prohibited Activities. Conclusion. Chapter Twelve:
Fraud, Inflation, and Market Risk. Stanford Case. Enron. Baptist Foundation
of Arizona Case. The Bre-X Fraud. Allied Capital. Fraudulent, or Not? You
Decide. What is XYZ? How Will Social Security End? Promised Benefits. Real
Terms. Inflation - A Brief History. Inflation Indexing. Foundations and
Endowments are Highly Exposed to Inflation. Avoiding Fraud. Chapter
Thirteen: Other Planned Giving Vehicles. Charitable Gift Annuity. Gift
Annuities versus Regular Annuities. Partial Exclusion of Annuity Payments
from Income Tax. Bargain Sale. Charitable Gift Annuity versus CRT.
Remainder Gifts with Retained Life Estate. Pooled Income Funds. Chapter
Fourteen: Donor Advised Funds. History. Guidelines - Highlights. Fees and
Costs. Chapter Fifteen: Building Assets with Charitable Planning.
Professionally Managed, Turnkey Private Foundations. Foundation Manager's
Role. Conclusion. Chapter Sixteen: How to Select a Foundation Manager.
Choosing a Full-Service Manager. Conclusion. Chapter Seventeen: What Can
You Donate to Charity? Publicly Traded Securities. Nonpublicly Traded
Business Interests. Tangible Personal Property. Intangible Personal
Property. Qualified Retirement Plans. Real Estate. Conclusion. Chapter
Eighteen: When the Shoe No Longer Fits What to do if you get tired of your
private foundation, donor advised fund, charitable remainder trust, or
charitable gift annuity. Private Foundations. Charitable Remainder Trusts.
Getting Rid of Other Charitable Vehicles. Conclusion. Selected Resources.
About the Authors. Index.
Direct Gifts. Supporting Organizations. Donor-Advised Funds. Private
Foundations. Conclusion. Chapter Two: Tax Incentives and Limitations. Four
Powerful Tax Incentives. Details on Tax Deduction Limits. Finding the Best
Giving Strategy. The $1.6 Trillion Loss. Estate Taxes. Conclusion. Chapter
Three: Charitable Planning and Taxes. Giving Approach. Tax Planning
Complexity. Guidelines for Analytical Expenditure; Or, is Analysis Worth
it? What to Do When Tax Rates are Uncertain. Timing of Gain Realization.
Charitable Remainder Trusts and Deferral. Conclusion. Chapter Four:
Planning with Charitable Lead Trusts and Charitable Remainder Trusts.
Charitable Lead Trusts. Charitable Remainder Trusts. Flexibility and
Irrevocability. Chapter Five: Foundations and Children. Affluenza. Bringing
Families Closer. Transmitting Values. Providing Valuable Skills.
Conclusion. Chapter Six: Benefits of Giving While You're Still Alive.
Personal Satisfaction. Create a Legacy. The Problem with Waiting. From the
Grave: Control--But Not Too Much. What About Too Little Direction? Who Gets
Control? Conclusion. Chapter Seven: Effective Foundations: The Business of
Philanthropy. The Mission Revisited. Getting Started. Know Your Charities.
Governing for Effectiveness. Approaches to Grant Making. You Get What You
Negotiate. Stand on the Shoulders of Others. Outside Experts Can Make the
Difference. Types of Support: Periodic versus Endowment, General versus
Program. Is Measurement Worthwhile? Establishing Measures. Provide
Feedback. Give Wisdom in Addition to Wealth. Give Strategically. Exercise
of Leverage. Make Foreign Donations Deductible. Use Public Relations
Effectively. Create Financial Leverage through Tax-Exempt Financing. Let
Your Foundation Do the "Dirty" Work. Conclusion. Chapter Eight: The Road to
Hell Or, Beware of Unintended Consequences. Food Aid. Private Charity and
Unintended Consequences. Fungible Money and Inadvertent Funding of
Terrorism. How to Give Restricted Grants. Poverty - Again. Chapter Nine:
Developing an Appropriate Foundation Investment Policy. What to Include in
an Investment Policy. Conclusion. Chapter Ten: Developing and Implementing
a Foundation Asset Allocation Policy. Differences between Corporation and
Foundation Investment Plans. The Seven Deadly Sins of Foundation Asset
Allocation. Developing a Good Asset Allocation Policy. Should an Asset
Allocation Policy Change over Time? Capturing the Rebalancing Bonus. Active
Management versus Indexing. Who Is Responsible for the Asset Allocation
Policy? Conclusion. Chapter Eleven: Main Themes in Legal Compliance. Some
Compliance Errors May Seem Funny, But They're Not. A Fail-Safe System.
Required Activities. Prohibited Activities. Conclusion. Chapter Twelve:
Fraud, Inflation, and Market Risk. Stanford Case. Enron. Baptist Foundation
of Arizona Case. The Bre-X Fraud. Allied Capital. Fraudulent, or Not? You
Decide. What is XYZ? How Will Social Security End? Promised Benefits. Real
Terms. Inflation - A Brief History. Inflation Indexing. Foundations and
Endowments are Highly Exposed to Inflation. Avoiding Fraud. Chapter
Thirteen: Other Planned Giving Vehicles. Charitable Gift Annuity. Gift
Annuities versus Regular Annuities. Partial Exclusion of Annuity Payments
from Income Tax. Bargain Sale. Charitable Gift Annuity versus CRT.
Remainder Gifts with Retained Life Estate. Pooled Income Funds. Chapter
Fourteen: Donor Advised Funds. History. Guidelines - Highlights. Fees and
Costs. Chapter Fifteen: Building Assets with Charitable Planning.
Professionally Managed, Turnkey Private Foundations. Foundation Manager's
Role. Conclusion. Chapter Sixteen: How to Select a Foundation Manager.
Choosing a Full-Service Manager. Conclusion. Chapter Seventeen: What Can
You Donate to Charity? Publicly Traded Securities. Nonpublicly Traded
Business Interests. Tangible Personal Property. Intangible Personal
Property. Qualified Retirement Plans. Real Estate. Conclusion. Chapter
Eighteen: When the Shoe No Longer Fits What to do if you get tired of your
private foundation, donor advised fund, charitable remainder trust, or
charitable gift annuity. Private Foundations. Charitable Remainder Trusts.
Getting Rid of Other Charitable Vehicles. Conclusion. Selected Resources.
About the Authors. Index.